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IFRIC 2 provides guidance in applying the requirements of IAS 32 in terms of classifying financial instruments as liabilities or equity to co-operatives and similar entities.
Shares for which the member has the right to request redemption are normally liabilities, unless:
- the entity has an unconditional right to refuse redemption;
- local law, regulation or the entity’s governing charter can unconditionally prohibit redemption.
IFRS accounting standards referred to by IFRIC 2
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